Assessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA's Core Competency Framework

Abstract

This paper describes a unique learning outcome process for the assessment of an undergraduate course in AIS. Learning expectations targeted for assessment are the “functional competencies” promulgated in the AICPA's Core Competency Framework for Entry into the Accounting Profession (Framework) (1999). This paper first frames the importance of assessment for motivating faculty to foster “continuous improvement” in student learning, as well as demonstrating accountability to public officials, accreditation bodies, and university administrators. The paper then focuses on a specific example (case study) of AIS course assessment. Evidence of student learning is observed, albeit imperfectly, through triangulation of multiple direct measurements, supplemented by indirect measures such as student self-assessments. Results indicate that students became more competent in certain functional competencies and also reflect that the expected emphasis on certain competencies to be gained in the AIS course required modification to the assessment plan. AIS instructors were also able to leverage assessment information for improving the consistency of course content and pedagogy in future semesters. Triangulation, therefore, provides evidence that the AIS course achieved its student learning goals while meeting departmental objectives, including successfully supporting the AACSB's maintenance of accreditation review for the College of Business.